1.audit 审计
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2.attestation 鉴证 sw50lId
3.credibility 可信赖程度 k_nQmU>
4.audit of financial statements 财务报表审计 ^}UFtL i
5.agreed-upon procedures 执行商定程序 W!|l_/L'
6.high levels of assurance 高水平保证 hb(H-`16
7.compilation 编制 lSy_cItF
8.reliability 可靠性 (ylZ[M&B:
9.relevance 相关性 ?weuq"*a
10.professional skepticism 职业谨慎 5^{ I}Q
11.objectivity 客观性 :|-^et]a8
12. professional competence 专业胜任能力 4m%Yck{R
13.Senior/CPA-in-charge 项目经理 Y}h&dAr
14.audit engagement letter 业务约定书 DG,m;vg+
15.recurring audit 连续审计 Ev T"+;9/p
16.the client 委托人 L+lX$k
17.change CPA 更换注册会计师 w6ck wn,
18.the existing CPA 现任注册会计师 55Xfu/hQ
19.the successor CPA 后任注册会计师 )>N=B 2P
20.the preceding CPA前任注册会计师 U^Iq]L
21.issue the audit report 出具审计报告 aqgm
22.expert 专家 `j'gt&
23.the board of directors 董事会 xs?]DJj
24.knowledge of the entity‘ s business 了解被审计单位情况 @>F`;'_*z
25.assess material misstatement risks评估重大错报风险 L?(m5u~b
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 u}7r\MnwK,
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 } :T}N]
29.the prior year‘s working papers 以前年度工作底稿 A{wk$`vH
30.minutes of meeting 会议纪要 Yez
31.business risks 经营风险 6?-,@e
32.appropriateness 适当性 ~7H?tp.Dw
33.accounting estimate 会计估计 [9Hrpo]tU:
34.management representations 管理层声明 ;I>77gi`]
35.going concern assumption 持续经营假设 +$R%Vbd
36.audit plan 审计计划 '
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37.significant audit areas 重点审计领域 7'7
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38.error 错误 7U-?Rd
39.fraud舞弊 j?(@x>HA
40.modified or additional procedures 修改或追加审计程序 5IP@_GV|
41.misappropriation of assets 侵占资产 2\#~%D>[
42.transactions without substance 虚假交易 MNX-D0`g
43.unusual pressures 异常压力 E6xWo)`%5s
44.the suspected noncompliance 涉嫌存在违法行为 XeXK~
45.materialiy 重要性 uvA 2`%T/
46.exceed the materiality level 超过重要性水平 zTze%
47.approach the materiality level 接近重要性水平 G '
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48.an acceptably low level 可接受水平 |99Z&
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 (N{
50.misstatements or omissions 错报或漏报 h)T-7b
51.aggregate 总计 t`0(5v
52.subsequent events 期后事项 PU%WpI.w
53.adjust the financial statements 调整财务报表 }9?fb[]
54.perform additional audit procedures 实施追加的审计程序 eD N%p
55.audit risk 审计风险 d-"[-+)-
56.detection risk 检查风险 P,n:u'Iwy
57.inappropriate audit opinion 不适当的审计意见 S4%MnT6Uy
58.material misstatement 重大的错报 BtP*R,>
59.tolerable misstatement 可容忍错报 tHo/Vly6Z
60.the acceptable level of detection risk 可接受的检查风险